References

• 1968Crime and Punishment: An Economic Approach13,984 cited
• 1981Auditor size and audit quality5,862 cited
• 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
• 2006What Works in Securities Laws?2,787 cited
• 2004What do we know about audit quality?1,281 cited
• 2000Fraudulent Financial Reporting: Consideration of Industry Traits and Corporate Governance Mechanisms1,185 cited
• 2005Consequences of Financial Reporting Failure for Outside Directors: Evidence from Accounting Restatements and Audit Committee Members1,045 cited
• 2010Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics?1,024 cited
• 2006The Reputational Penalty for Aggressive Accounting: Earnings Restatements and Management Turnover903 cited
• 1991The Financial and Market Effects of the SEC's Accounting and Auditing Enforcement Releases689 cited
• 2004Can foreign firms bond themselves effectively by renting U.S. securities laws?615 cited
• 2000Auditor resignations: clientele effects and legal liability592 cited
• 2002Shredded Reputation: The Cost of Audit Failure514 cited
• 1990The market for audit services448 cited